Draft Documents for Public Comment

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The draft documents are categorised according to their due date for comment. Comments may be emailed to the address indicated in the last column.

Latest draft uploaded for comment Look under: 23 October 2025

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Legislation

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10 October 2025

Income Tax Act, 1962

Draft Interpretation Note

Draft Interpretation Note 64 (Issue 5) – Income tax exemption: Bodies corporate, share block companies, and associations of persons managing the collective interests common to all members

Explanatory Note
This Interpretation Note provides guidance on the interpretation and application of section 10(1)(e), which exempts from income tax the levy income of a body corporate, a share block company, and any other association of persons. This Note is published as a draft for comment since technical changes were made, including the treatment of the carry-forward of assessed losses and retrospective approval of associations of persons.

Date published: 27 August 2025

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23 October 2025
New!

Customs and Excise Act, 1964

Draft Amendments to Forms

DA 159 – Petroleum Products: Account for Special Storage Warehouse
DA 160 – Petroleum Products: Account for Manufacturing Warehouse

Comments on forms to be recorded on the Customs & Excise Rule Amendments Comment Sheet.

Explanatory Note
The DA 159 and DA 160 are quarterly excise accounts completed by licensees of special storage warehouses and manufacturing warehouses. The accounts provide a summary of petroleum products transaction during an accounting period.

The proposed amendments to the accounts include:

Separation of the fuel levy products into the general fuel levy and the carbon fuel levy
New columns added to reflect figures/values for the current year, previous year (-1), and two years prior (-2), with corresponding quantities for each period
New schedule inserted for the analysis and calculation of RAF levy
All supporting sub-schedules: removals and deductibles have been collapsed into summary schedules
DA160D now used exclusively for the calculation of the carbon fuel levy (previously included RAF levy)

Date published: 10 October 2025

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